Limit search to available items
Book Cover
E-book
Author Gibson, Eile.

Title The tax schedule : a guide to warranties and indemnities / Eile Gibson
Edition Third edition
Published London : Spiramus Press, 2016

Copies

Description 1 online resource (580 pages)
Contents The transational process -- Due diligence -- Warranties -- Sale and purchase of a company -- Sale and purchase of a business -- Special situations -- Share scheme issues -- Venture capital schemes -- Group issues -- The tax schedule in the sale and purchase of a company
Summary The Tax Schedule explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. These are also included on a disk, so that practitioners can download and adapt the model documents for their own transactions. Since January 2014 we have witnessed continued erosion of the powers of the tax evasion industry including a new Targeted Anti-Avoidance Rule (TAAR), increased penalties and new HMRC powers, major changes the taxation of UK property for non-UK residents and non-UK domiciles, and a recently introduced investors' relief, similar to entrepreneurs' relief but which is available to non-employees and directors. The book has been updated to reflect these developments. This edition contains an extended glossary, details of new investor relief schemes and changes in legislation as announced as at 15 September 2016. The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company
Notes Includes index
Online resource; title from PDF title page (EBSCO, viewed November 9, 2016)
Subject Consolidation and merger of corporations -- Taxation -- Law and legislation -- Great Britain
Stock transfer -- Great Britain
Warranty -- Great Britain
Compension (Law) -- Great Britain
LAW -- Military.
Consolidation and merger of corporations -- Taxation -- Law and legislation
Stock transfer
Warranty
Great Britain
Form Electronic book
ISBN 9781910151297
1910151297